Usually, the best way to do that is with Setup Assistant, when your new Mac first starts up. The alternative, Migration Assistant, can be used later, but there are some downsides to waiting.

If you have Time Machine or "clone" backups of the old Mac on an external HD, it's usually simpler and faster to transfer from them, rather than directly from the old Mac. And to transfer directly, you may have to install/upgrade software on the old Mac.

Usually, you'll be transferring either "forwards" to a newer version of OSX, or to the same version.

You cannot transfer "backwards" from a newer "major" version of OSX to an earlier one (such as Mountain Lion 10.8.x to Lion 10.7.x). However, you can transfer "backwards" from a newer "minor" version to an earlier one (such as 10.8.2 to 10.8.1), but before using any Apple apps, you should upgrade to at least the same version as the original, as the older versions of the apps may not work properly with newer versions of data.

If you’re transferring from Time Machine backups, you cannot select which backup to use; the latest successful backup will be selected automatically.

After your Mac is up and running, with at least one user account, you can use the similar Migration Assistant app to transfer those same categories, with the same restrictions. This is mainly used to move an account from one Mac (or it’s backups) to another Mac that’s already set up. (Accounts transferred this way may have problems, especially permissions problems with files already on other drives, including backups.)

If you have any user accounts on the new Mac with the same name as any you want from the old Mac, there's a conflict. See the pink box in the Using Migration Assistant page below.

Note that user accounts transferred via Migration Assistant may lose permission to see and restore from files on other volumes, including backups.

Usually, the best way is to use Setup Assistant, when you first start up your new Mac. It will set the new Mac up just like the old one: all configuration, settings, users and data, and all applications (except newer versions already installed).

You can choose to omit some categories, but you can’t "pick and choose" in detail within those categories.

You may be able to use Migration Assistant instead, after using your new Mac for a while, but that can cause some problems, such as extra user accounts and permissions problems with files already on other drives, including backups.